The reporting deadlines for cross-border arrangements, postponed as a result of the COVID-19 pandemic by Directive (EU) 2020/876 amending Directive (EU) 2011/16, have been amended as follows:
- until February 28, 2021 – for reporting information on the cross-border arrangements that are the subject of reporting, whose first step in the implementation process was performed between June 25, 2018 – June 30, 2020. Initially, the reporting deadline for these cross-border arrangements was 31 August 2020.
- until 31 January 2021 – for reporting information on cross-border arrangements that are the subject of reporting made available for implementation or prepared for implementation or for which the first step in the implementation process was carried out between 1 July 2020 – 31 December 2020.
- until 31 January 2021 in the case of intermediaries who have provided directly or through other person assistance, assistance, or advice on the design, marketing, organization of the provision in order to implement or manage the implementation of a reportable cross-border arrangement, in the period 1 July 2020 – December 31, 2020.
Cross-border arrangements implemented before June 25, 2018, are not subject to reporting.
The deadline by which intermediaries must prepare the first report by which they transmit the A.N.A.F. new or updated information regarding marketable arrangements is April 30, 2021.
The model of the form used and the instructions for filling in in order to fulfill the declarative obligations were approved by Order of the President of the National Agency for Fiscal Administration (OPANAF) no. 1029/2020, and the smart PDF form is made available to taxpayers at http://www.anaf.ro
The introduction of the mandatory reporting regime for certain cross-border transactions that could be used for aggressive tax planning (ATP) by amending Council Directive 2018/822 / EU (DAC 6) aimed to facilitate the adoption of rapid measures to assess the risks of non-compliance and application of tax treatments aimed at eliminating legislative misunderstandings, notifying taxpayers and, where appropriate, initiating tax audits.
The provisions of DAC 6 were transposed into national legislation by Government Ordinance no. 5/2020 to amend and supplement Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, amended by Emergency Ordinance no. 107/2020, transposing into national law the provisions of Directive (EU) 2020/876, for the extension of certain time limits.
The definitions of the terms, the conditions, and the terms for reporting the cross-border arrangements, as well as the distinctive signs can be found in art. 286, art. 291 ^ 4 and Annex no. 4 of Law no. 207/2015 on the Fiscal Procedure Code.